Test Bank For Payroll Accounting 2017 27Th Edition Bieg Toland 1305675126 9781305675124 Full Chapter PDF
Test Bank For Payroll Accounting 2017 27Th Edition Bieg Toland 1305675126 9781305675124 Full Chapter PDF
Test Bank For Payroll Accounting 2017 27Th Edition Bieg Toland 1305675126 9781305675124 Full Chapter PDF
1. Under the FLSA enterprise coverage test, hospitals and nursing homes are only covered if their annual
charges for services are at least $500,000.
a. True
b. False
ANSWER: False
POINTS: 1
2. Institutions of higher education are extended coverage under FLSA without regard to their annual sales
volume. a. True
b. False
ANSWER: True
POINTS: 1
3. If a business does not meet the enterprise coverage test, none of its workers qualify for individual employee
coverage. a. True
b. False
ANSWER: False
POINTS: 1
4. Domestics are excluded from coverage under the FLSA individual employee
coverage. a. True
b. False
ANSWER: False
POINTS: 1
ANSWER: False
POINTS: 1
6. All interns in the for-profit sector are exempt from the minimum wage and overtime requirements of the
FLSA. a. True
b. False
ANSWER: False
POINTS: 1
ANSWER: True
POINTS: 1
8. In January 2017, workers who receive the minimum hourly wage are paid $6.10 an
hour. a. True
b. False
ANSWER: False
POINTS: 1
ANSWER: False
POINTS: 1
10. A college may employ its own full-time students at 85 percent of the minimum
wage. a. True
b. False
ANSWER: True
POINTS: 1
11. All major cities have enacted ordinances establishing a so-called “living wage” at $10.25 per
hour. a. True
b. False
ANSWER: False
POINTS: 1
12. The FLSA defines a tipped employee as one who regularly receives tips of more than $20 a
month. a. True
b. False
ANSWER: False
POINTS: 1
13. An employer can credit up to $5.12 of a tipped employee's minimum wage as coming from the tips received by
that employee.
a. True
b. False
ANSWER: True
POINTS: 1
14. The FLSA requires that workers receive overtime pay for all hours worked in excess of 40 in a
workweek. a. True
b. False
ANSWER: True
POINTS: 1
15. The FLSA requires that workers receive overtime pay of twice the employees' regular hourly rate for hours
worked on Sunday.
a. True
b. False
ANSWER: False
POINTS: 1
16. Employees who are receiving remedial education may work up to 10 hours overtime each week without
receiving overtime pay.
a. True
b. False
ANSWER: True
POINTS: 1
17. Public safety employees of a state can be granted compensatory time off in lieu of overtime
compensation. a. True
b. False
ANSWER: True
POINTS: 1
18. All employers can grant compensatory time off to employees in place of overtime
pay. a. True
b. False
ANSWER: False
POINTS: 1
19. Exempt professional employees are exempt from all provisions of the FLSA—minimum wages, overtime
pay, and equal pay.
a. True
b. False
ANSWER: False
POINTS: 1
20. Employees paid by the hour without a guarantee of a weekly minimum salary do not qualify for the salary
test for white-collar workers.
a. True
b. False
ANSWER: True
POINTS: 1
21. One of the tests to be met for the white-collar exemption for an executive is to be paid a salary of at least $913
per week.
a. True
b. False
ANSWER: True
POINTS: 1
22. The Equal Pay Act stipulates that there cannot be any wage differentials between the
sexes. a. True
b. False
ANSWER: False
POINTS: 1
23. Under no conditions may children under age 16 be employed in food service
establishments. a. True
b. False
ANSWER: False
POINTS: 1
24. The FLSA sets no limits upon the number of hours that a 15-year-old person may work so long as the overtime
pay provisions are met.
a. True
b. False
ANSWER: False
POINTS: 1
25. Violators of the overtime provision of the FLSA are required to pay the unpaid overtime at a rate of
triple the employee's rate.
a. True
b. False
ANSWER: False
POINTS: 1
26. When employees spend time changing clothes on the employer's premises, this time must be counted as part of
their principal activities for which they are always fully compensated.
a. True
b. False
ANSWER: False
POINTS: 1
27. Provided employees can use the on-call time for their own purposes, this time is not
compensable. a. True
b. False
ANSWER: True
POINTS: 1
28. The FLSA requires that employees be given at least two 15-minute rest periods each
workday. a. True
b. False
ANSWER: False
POINTS: 1
29. Bona fide meal periods when the employee is completely relieved from duty are not considered working
time. a. True
b. False
ANSWER: True
POINTS: 1
30. “Engaged to wait” and “waiting to be engaged” are both considered work
time. a. True
b. False
ANSWER: False
POINTS: 1
31. Hourly employees who take work home without the permission of the employer do not have to be paid for the
work done at home.
a. True
b. False
ANSWER: False
POINTS: 1
32. Employers may adopt the practice of recording an employee’s starting and stopping time to the nearest quarter
of an hour.
a. True
b. False
ANSWER: True
POINTS: 1
33. The FLSA contains detailed specifications of the methods that employers must follow in keeping time
records. a. True
b. False
ANSWER: False
POINTS: 1
34. Under the continental system of recording time, 9:00 a.m. is recorded as 900 while 9:00 p.m. is recorded as
2100. a. True
b. False
ANSWER: True
POINTS: 1
35. In converting semimonthly wage rates to hourly rates, divide the semimonthly rate by 4 to arrive at the weekly
rate, then divide this rate by the standard number of hours.
a. True
b. False
ANSWER: False
POINTS: 1
36. Under the piece-rate system, workers are paid according to their
output. a. True
b. False
ANSWER: True
POINTS: 1
37. Although commissions are considered payments for hours worked, in all cases they are excluded when
determining the regular hourly rate.
a. True
b. False
ANSWER: False
POINTS: 1
38. To calculate the overtime pay rate for a commissioned worker, divide the total commission by the hours
worked, and then take one-half of the resulting rate of pay.
a. True
b. False
ANSWER: True
POINTS: 1
39. Nondiscretionary bonuses are part of the determination of the regular rate of
pay. a. True
b. False
ANSWER: True
POINTS: 1
40. Payments made to a bona fide profit-sharing plan that meets the standards set by the secretary of labor's
regulations are not deemed wages in determining the regular rate of pay.
a. True
b. False
ANSWER: True
POINTS: 1
41. Under enterprise coverage, all employees of a business are covered by the FLSA if the organization is:
a. a nursing home.
b. a public agency.
c. a hospital.
d. all of the above.
e. none of the above.
ANSWER: d
POINTS: 1
42. Under individual employee coverage, the worker is covered by the FLSA if:
a. the worker produces goods for interstate commerce.
b. the worker is a housekeeper in a private home for 16 hours a week.
c. the domestic receives cash wages of at least $2,000 from the employer in the calendar
year. d. all of the above.
e. none of the above.
ANSWER: d
POINTS: 1
43. Under the FLSA, regular rate of pay does not include:
a. vacation pay.
b. severance
pay. c. overtime
pay.
d. earned bonuses.
e. All of the above are considered wages.
ANSWER: a
POINTS: 1
ANSWER: e
POINTS: 1
45. The tips received by a tipped employee are less than $5.12 of the minimum hourly tip credit rate. The
maximum permissible tip credit is:
a. $30 a month.
b. $5.12 an
hour.
c. 45% of the employee's minimum
wage. d. 50% of the employee's
minimum wage.
e. the amount of tips actually received by the employee.
ANSWER: e
POINTS: 1
ANSWER: c
POINTS: 1
ANSWER: e
POINTS: 1
ANSWER: c
POINTS: 1
49. If an employer is unable to obtain a certificate of age or a work permit for a minor employee, the employer may
rely upon what document as evidence of age?
a. Baptism record
b. Mother's statement as to date of birth
c. High school enrollment form showing date of
birth d. Minor employee's statement as to date of
birth
e. None of the above
ANSWER: a
POINTS: 1
ANSWER: e
POINTS: 1
51. Those tasks that employees must perform and which include any work of consequence performed for the
employer are known as:
a. preliminary activities.
b. postliminary
activities. c. work
activities.
d. principal
activities. e. none of
the above.
ANSWER: d
POINTS: 1
52. Rest periods and coffee breaks may be required by all of the following except:
a. a union contract.
b. a state
legislation.
c. a municipal
legislation. d. the FLSA.
e. none of the above.
ANSWER: d
POINTS: 1
53. Training sessions are counted as working time when the following condition is met:
a. the employee's attendance is voluntary.
b. the employer requires the employee’s attendance.
c. the training sessions are for the primary benefit of the
employee. d. the session takes place outside the regular working
hours.
e. the session is not directly related to the employee’s work.
ANSWER: b
POINTS: 1
Copyright Cengage Learning. Powered by Cognero. Page 11
Chapter 2
54. The Wage and Hour Division allows the practice of recording an employee's starting and stopping time to:
a. the nearest five minutes.
b. the nearest tenth of an hour.
c. the nearest quarter of an
hour. d. all of the above.
e. none of the above.
ANSWER: d
POINTS: 1
ANSWER: c
POINTS: 1
56. Under the continental system of recording time, 9:20 p.m. is recorded as:
a. P2120.
b. 9:20P.
c. 2120.
d. 2220.
e. none of the above.
ANSWER: c
POINTS: 1
57. If an employee works two jobs at two different wage rates for the same employer during the same pay week,
any overtime pay must be calculated by using an overtime hourly rate of:
a. one and one-half the higher of the two wage rates.
b. one and one-half the lowest of the two wage rates.
c. one-half of the higher of the two wage rates.
d. one-half of the two rates
combined. e. none of the above.
ANSWER: e
POINTS: 1
58. Employers may pay nonexempt employees who work fluctuating schedules a fixed salary. In these cases, the
extra pay is:
a. calculated at a time and one-half
rate. b. calculated at a double time
rate.
c. calculated at the regular rate of
pay. d. unpaid.
e. none of the above.
ANSWER: e
POINTS: 1
ANSWER: a
POINTS: 1
60. A stated percentage of revenue paid an employee who transacts a piece of business or performs a service is
called:
a. a piece rate.
b. a commission.
c. a regular hourly rate.
d. a remunerative
salary. e. none of the
above.
ANSWER: b
POINTS: 1
Instruction 2-1
Unless instructed otherwise, compute hourly rate and overtime rates as follows:
1. Carry the hourly rate and the overtime rate to 3 decimal places and then round off to 2 decimal places
(round the hourly rate to 2 decimal places before multiplying by one and one-half to determine the
overtime rate).
2. If the third decimal place is 5 or more, round to the next higher cent.
3. If the third decimal place is less than 5, drop the third decimal place.
Also, use the minimum hourly wage of $7.25 in solving these problems and all that follow.
61. Refer to Instruction 2-1 Abel works a 37 1/2 hour week at $10.75 an hour. Overtime hours are paid at 1 1/2
times the regular rate.
62. Refer to Instruction 2-1. Jack Kenston works a 40-hour week with overtime paid at 1 times his regular
rate of pay of $14.88. This week he worked 42 hours, which resulted in a gross pay of .
ANSWER:
POINTS:
1
63. Refer to Instruction 2-1. Carolyn Clark, a full-time student at Atlanta State University, works at the Barclay
Dress
Shop. In order not to violate the FLSA, the least salary that Barclay could pay Clark for her 28-hour workweek is
__________.
ANSWER:
POINTS:
1
64. Refer to Instruction 2-1. Bakker is paid an hourly rate of $10.65. For 130 minutes spent on a certain job,
Bakker is paid __________.
Kun juttu oli ohi ja hän huomasi vielä olevansa elossa, vaikkakin
veriin piestynä, hän tunnusti saaneensa hieman enemmän kuin oli
ansainnut, ja lupasi kyynelsilmin, että läksy ei jäisi tuloksettomaksi.
Sanders, jolla ei ollut asiasta enempää sanottavaa, lähetti hänet
töihinsä.
Tähän olisi juttu loppunut, ellei olisi ollut lulungolaisia, jotka asuvat
kaukana pohjoisessa ja joille heidän miehensä vankina pitäminen on
casus belli.
Ensimmäinen protestanteilta:
»Losebin lähetysasema.
»Ebendo-joki.
Äkkiä —
— Ha-ha-ha-ha-ha-ha!
Lähetti ei vastannut.
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